انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

IFRS S2: Climate-related Disclosures·Paragraphs 29–g

Remuneration linkage

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ IFRS.

افتح المصدر الرسمي لـ IFRS قارن تقارير حقيقية ← ↗ مشاركة

بطاقة النشر

المراجعة قيد الانتظار
··· قيد المراجعة المراجعة التحريرية جارية أُعدّت من مواد المصادر الرسمية وأدلة التقارير المنشورة. لم يُسجَّل بعد أي معتمِد باسمه، ولذلك لا تحمل هذه الصفحة توقيع مؤلف. استخدمها إلى جانب المصدر الرسمي لـ IFRS ريثما تكتمل تلك المراجعة.

المعيار

IFRS S2: Climate-related Disclosures

Paragraphs 29–g · 2024

ساري اعتبارًا من

2024-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

—

مواد تعليمية من LRA · لم تصدرها أو تعتمدها IFRS

لإعداد هذا الإفصاح
4حقول للإعداد 5ادعاءات للتحقق 5مجالات الأدلة 3أمثلة من التقارير

جوهر الإفصاح

This disclosure asks an organisation to explain whether, and how, pay and other remuneration for senior decision-makers is connected to climate-related performance. In practice, the report should make clear what part of remuneration is affected, which roles are covered, and what climate-related measures are used to assess performance. The focus is on showing the real link between incentives and climate priorities, rather than simply stating that climate is considered in principle.

Practically, the organisation should describe the scope of the arrangement: for example, whether it applies across the whole business or only to certain executives, business units or sites. It should also explain the basis for any climate-related element in pay, so readers can understand how consistently the approach is applied and how material it is within the overall remuneration structure.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ IFRS.

قبل أن تبدأ

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد ما يجب تسجيله إشارة إلى الدليل الجهة المسؤولة
Board oversight Capture which governing group is responsible for overseeing the topic, and note any committees or sub-groups involved in that oversight. Board or committee terms of reference, meeting packs, minutes, and governance charts showing responsibility. Governance / Company Secretariat
Applied criteria Capture the specific measures or conditions the organisation uses for this disclosure, including any thresholds, tests, or internal rules applied. Policy documents, calculation notes, control procedures, and reporting instructions that define the criteria used. Sustainability Reporting / Policy
Climate-linked pay share Capture the share of executive pay that is tied to climate-related measures, using the same pay basis and the same executive population used in remuneration reporting. Remuneration policy, bonus scorecards, pay award schedules, and HR or payroll outputs supporting the percentage. Reward / HR
Pay incentive links Capture how pay is connected to climate-related performance, including which pay elements are affected and how the link operates in practice. Remuneration policy, incentive plan rules, committee papers, and award letters showing the linkage. Reward / HR
＋ إظهار العناصر الفرعية لـ s2-29-g (قائمة عمل LRA)

كيفية إعداده

Start by deciding the reporting boundary for this item: confirm which governance arrangements you will cover, and which decision-makers or committees sit within that boundary.
Set out what you will treat as the relevant climate-related measures or conditions, using a consistent internal definition so the same basis is applied throughout the disclosure.
Gather the supporting records before drafting: board or committee papers, remuneration documents, approval notes, and any other source material that shows how the arrangements were set.
Prepare the disclosure content in the form needed for each datapoint: a short narrative for governance oversight, a clear statement on the measures or conditions used, the percentage figure for executive pay tied to climate, and the description of the pay linkage approach.
Record any exclusions, scope choices, or changes in method so a reviewer can see what was left out, what changed, and why the reported information is presented on that basis.
Check the final wording and figures against the official source material and the underlying evidence, making sure the disclosure is complete, internally consistent, and aligned to the source records.

اطلب البيانات

Request the pay-link evidence from Reward / Finance

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

What climate-related measures, if any, are built into executive pay, how are they described internally, and what share of executive pay is tied to them?

Use your organisation’s own reward and performance language first, then map it to the disclosure wording. Ask for the actual pay plan terms, scorecards, and approval records in the terms your business uses, and only translate them into the reporting label at the end. Check the official source before sign-off.

طلب ضعيف

Please provide the remuneration linkage disclosure data for climate, including governance oversight, measures and conditions used, and the percentage of executive pay linked to climate.

لماذا يفشل: This uses framework language that may not match how the organisation actually manages pay. It also bundles several ideas without asking for the underlying plan documents, approval trail, or the internal terms needed to verify the figures.

طلب أفضل

Please send the executive pay evidence for [reporting period] covering [entity/boundary]. We need the plan documents, the climate-related scorecard or condition used, the approval record, and the share of executive pay affected. Please use your own plan names and internal wording, then add a short note showing how that maps to the reporting label.

نموذج بريد إلكتروني رسمي
Subject: Request for executive pay-link evidence for [reporting period]

Hi [name/team],

We are preparing the sustainability reporting pack and need the underlying evidence for the executive pay arrangements that reference climate-related performance.

Please send, for [reporting period] and [entity/boundary]:
- the plan or policy documents that set out the relevant pay terms;
- the internal measures, scorecards, or conditions used;
- the approval record showing who signed off the arrangement; and
- the calculation or summary showing what share of executive pay is affected.

Please use your normal internal terms in the response, and include a short note explaining how those terms map to the reporting label.

If helpful, you can return the information in the table format below. Please also note any exclusions, changes during the period, or differences between plan design and actual payout.

Thanks,
[preparer name]
[team]

Please check the official source before sign-off.
نسخة مختصرة لـ Teams / Slack
Hi [name] — could you share the pay-plan evidence for [reporting period] covering [entity/boundary]? We need the plan terms, climate-related measures/conditions, approval record, and the % of executive pay affected. Please use your internal plan names and add a short note on how they map to the reporting label. Thanks — [preparer name]

أمثلة قطاعية

Manufacturing

السياق. A group with a plant-level decarbonisation target feeding into senior leader bonuses.

الطلب المُكيَّف. Please share the bonus plan pack for [reporting period] covering [entity/boundary]. We need the target sheet, the emissions or energy KPI used, the approval note, and the share of executive bonus linked to that KPI. Please use the internal names used by Reward and Operations.

مثال على الرد. Returned items: annual bonus plan, plant emissions KPI scorecard, Remuneration Committee minute, and a summary showing 15% of executive bonus linked to the KPI.

Financial services

السياق. A bank with climate milestones included as a modifier in variable pay for the executive team.

الطلب المُكيَّف. Please provide the variable pay papers for [reporting period] covering [entity/boundary]. We need the climate milestone wording, the modifier or gate used, the committee approval record, and the percentage of executive pay affected. Please keep the bank’s own terminology and add a mapping note.

مثال على الرد. Returned items: incentive plan rules, climate modifier schedule, committee paper, and a table showing a 10% modifier applied to annual incentive outcomes for the executive population.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.

ملاحظة منهجية

Explain which decision-makers were involved, what climate-related measures or conditions were used, and how the percentage linked to executive pay was calculated.

ملاحظة سياقية

Set out what the figures show about how far climate considerations are built into senior pay and what that says about the organisation’s approach to incentives.

بيان التقلبات

If the percentage or the measures changed from the prior period, describe the main reason, such as a revised pay design, a different set of conditions, or a change in governance oversight.

مُدخل في فهرس المحتوى

s2-29-g Remuneration linkage — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ s2-29-g — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع
01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧ 02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء المخاطر الأدلة الواجب فحصها
We have named the board-level group, committee, or other decision-makers that oversee the pay link, and we can show how that role was described in the report.An assurer will check that the named oversight body is real, correctly identified, and actually connected to the climate-pay link described in the disclosure.Board or committee terms of reference, governance charts, remuneration policy papers, meeting minutes, and the final report wording showing the oversight body and its role.
We have explained the way climate matters were built into executive pay, including the specific targets, triggers, or other conditions we used.An assurer will probe whether the stated pay conditions are complete, internally consistent, and supported by the underlying remuneration design.Remuneration policy documents, scorecards, incentive plan rules, target-setting papers, approval papers, and calculations showing how climate conditions were applied.
We calculated the share of current-period executive pay tied to climate factors using the same population and period throughout the disclosure.An assurer will test whether the percentage is based on the right pay population, the right reporting period, and a consistent method of calculation.Payroll and remuneration schedules, calculation workings, population definitions, period cut-offs, and reconciliation to the reported percentage.
We kept a clear audit trail for the remuneration linkages, so the reported figure can be traced back to source records and approvals.An assurer will look for traceability from the published statement back to source data, including whether the evidence supports each linkage claimed.Source files, version history, approval emails, committee papers, policy extracts, and a documented mapping from each reported linkage to its source.
Before publication, we checked the disclosure for internal consistency, arithmetic accuracy, and alignment with the approved remuneration materials.An assurer will examine whether the final text matches the underlying records and whether any review step could have missed an error or mismatch.Disclosure review checklist, sign-off records, cross-checks against policy and payroll data, arithmetic review workings, and evidence of final management approval.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

A percentage is stated without the underlying counts (numerator and denominator).
The denominator — what the figure is a share of — is not explained.
Partial scope is reported as if it were complete coverage.
One-off activities are counted as if they were ongoing programmes.
Boundary or period changes that move the figure are not flagged.
Exclusions from the reported scope are not listed or explained.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong ownerThe request goes to the wrong team, so the people who actually set board pay, bonus rules, or scorecards never confirm the figures.
Framework language instead of business termsThe data call is written in reporting jargon, and the pay team cannot map it cleanly to the organisation’s own bonus, LTIP, or scorecard labels.
Scope not fixedNo one states which pay group, business unit, or reporting perimeter is in scope, so different teams pull different populations.
＋ عرض 6 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

Newly bought or sold businesses during the yearSet a clear cut-off for whether pay arrangements from acquired or disposed operations sit inside the reporting boundary, and explain any change in the year so readers can see why the figure moved.
Different country pay plans with different climate metricsWhere local bonus plans use different climate measures or labels, map them to one internal view in a consistent way and disclose the basis for that mapping so like-for-like comparison is possible.
People just inside or just outside the executive groupState which senior leaders are counted in the pay-linked percentage when roles sit on the edge of the executive population, and explain the rule used to include or exclude them.
＋ عرض 5 عناصر إضافية

أمثلة

أمثلة توضيحية

أمثلة اصطناعية من إعداد LRA — ليست مقتبسة من تقرير شركة ولا من نص أي معيار.

Illustrative (synthetic) example — Utilities

Our board and its committees review how climate matters are built into pay, and the remuneration committee uses a scorecard that combines delivery against emissions targets, progress on transition projects, and risk-management milestones. In this example, 3 of 5 executive directors have a pay element tied to climate outcomes, so the share linked to climate is 60%.
- The board receives updates on the link between climate performance and executive reward each year.
- The pay framework uses a mix of financial and non-financial measures, with climate conditions applied to annual bonus and long-term awards.

This example shows how a reporter might describe board-level oversight, the conditions used in pay decisions, and the share of executive pay connected to climate outcomes without using standard wording.

Illustrative (synthetic) example — Food manufacturing

Our directors and committee members oversee a pay policy that includes climate-related hurdles for senior leaders, and the remuneration committee checks whether those hurdles are met before awards vest. In this example, 2 of 4 executives have climate-linked pay terms, so the proportion is 50%.
- The measures used include energy-intensity reduction, lower process emissions, and completion of supplier engagement actions.
- The board is kept informed of how those pay links are working in practice and whether they are influencing management behaviour.

This example shows a different sector using a different mix of climate conditions and a different level of executive coverage, while still covering governance oversight, the measures used, and the pay linkage share.

تقارير الشركات

كيف تُفصح الشركات عن S2-29-g عمليًا

أمثلة على ممارسات إفصاح كاملة وجزئية. هذه تحليلات قائمة على الأدلة، وليست نماذج جاهزة للنسخ.

تقارير منشورة حقيقية
Hang Lung Properties Limited
Real Estate · Hong Kong · 2025
افتح التقرير ←
Hang Lung Properties Limited’s Sustainability Report 2025 provides some contextual information on governance oversight related to environmental, social, and governance (ESG) issues, referencing governance structure and ESG-linked wellbeing on pages 188 and 214. However, the report does not clearly disclose specific governance oversight mechanisms or the percentage of executive pay linked to climate targets, with relevant mentions being unclear or lacking detail (pp.188, 214). Additionally, there is no quotable evidence regarding the measures or conditions used for governance or explicit linkages between remuneration and climate performance.
Aditya Birla Fashion and Retail Limited
Retailing · India · 2025
افتح التقرير ←
Aditya Birla Fashion and Retail Limited’s Integrated Annual Report 2024-25 provides evidence of governance oversight for climate-related risks and opportunities, detailing the body or individuals responsible and their role in governance processes on page 109. However, the report is unclear on the specific measures or conditions used by the governance body to monitor these risks, as noted on page 110. Additionally, there is no information on the percentage of executive pay linked to climate or any remuneration linkages related to climate performance.
DBS Group Holdings
None · Singapore · 2025
افتح التقرير ←
DBS Group Holdings’ Sustainability Report 2025 provides evidence of governance oversight of sustainability-related activities, with the Audit Committee receiving updates on disclosure requirements and the Board Risk Management Committee involved in oversight (p.8). The report discusses the integration of climate-related risks and opportunities into the entity’s strategy and decision-making, though the specific measures or conditions used for this integration are not clearly disclosed (p.112). Notably, there is no information on the percentage of executive pay linked to climate or other remuneration linkages in the report.

قارن جنبًا إلى جنب ←

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Dr Ross Kurinko

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جرّب كيف أُعِدّ s2-29-g؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

The remuneration committee has agreed that part of the annual bonus for the chief executive and finance director will depend on climate-related delivery. The draft note says the board reviewed the approach, but it does not yet explain what the link is based on.

سWhat should the preparer confirm is captured before the disclosure is finalised?
أظهر الإجابة النموذجية ←

A group uses a scorecard for executive incentives, combining emissions progress, safety outcomes and cash flow targets. The climate element affects only one part of the annual award, and the team is unsure whether to mention the exact share.

سHow should the preparer decide whether and how to present the climate-linked portion of executive pay?
أظهر الإجابة النموذجية ←

The board approved a long-term incentive plan that can be reduced if climate milestones are missed, but the draft only says the plan is ‘aligned with sustainability priorities’. No one has yet documented the specific conditions or the committee that reviewed them.

سWhat needs to be added so the disclosure is useful to a reader assessing the pay arrangement?
أظهر الإجابة النموذجية ←

A preparer has the percentage of executive pay linked to climate, but the figure was taken from an old remuneration paper and the current board pack shows a different structure after a mid-year redesign. The draft disclosure still uses the earlier number.

سWhat judgement should be made before the figure is published?
أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات IFRS / ISSB ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

IFRS / ISSB

s2-29-g

ضمن IFRS S2: Climate-related Disclosures

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Climate-related risks and opportunities → بطاقةIdentification inputs and industry topics → بطاقةObjective →Business model and value chain impact → بطاقةStrategy response and transition plan → بطاقة تصفّح جميع الإفصاحات ←

المزيد في IFRS S2 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

For s2-29-g, what should I gather before I start drafting the disclosure?+
How do I use the s2-29-g page to build the scope and methodology for the disclosure?+
Who should own the data for s2-29-g in practice?+
What evidence do I need to make s2-29-g assurance-ready?+
What are the common mistakes to avoid when preparing s2-29-g?+
How do I use the Prep & Assurance workbook for s2-29-g?+
What is the printable Library Card for s2-29-g used for?+
Can I use the synthetic example on the s2-29-g page as a template for my own disclosure?+
What kind of draft output does the s2-29-g page help me produce?+
How does s2-29-g relate to ESRS E1, and can I reuse the same data?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

What are the four datapoints listed for s2-29-g?Where on the page do I find the step-by-step preparation guidance for s2-29-g?What are the five assurance claims I need to verify for s2-29-g?What should go into the evidence pack for s2-29-g assurance?Does the page show a worked example for s2-29-g with numbers?How can I use the narrative starters on the s2-29-g page to draft my disclosure?What visualisation ideas does the s2-29-g page suggest for the draft output?Where can I find real published reports linked from the s2-29-g page?What common reporting gaps are flagged on the s2-29-g page?Is there a downloadable workbook for s2-29-g preparation and assurance?What is the closest framework reference shown on the s2-29-g page?Can I use the s2-29-g page to build an assurance evidence checklist?

تعمّق أكثر · s2-29-g

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كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/s2-29-g/